Law Commons^™

Valuation Averaging: A New Procedure For Resolving Valuation Disputes, Keith Sharfman

Rutgers Law School (Newark) Faculty Papers

In this Article, Professor Sharfman addresses the problem of "discretionary valuation": that courts resolve valuation disputes arbitrarily and unpredictably, thus harming litigants and society. As a solution, he proposes the enactment of "valuation averaging," a new procedure for resolving valuation disputes modeled on the algorithmic valuation processes often agreed to by sophisticated private firms in advance of any dispute. He argues that by replacing the discretion of judges and juries with a mechanical valuation process, valuation averaging would cause litigants to introduce more plausible and conciliatory valuations into evidence and thereby reduce the cost of valuation litigation and increase the …

The Doctrine Of Judicial Estoppel, Steve R. Johnson

Scholarly Publications

The doctrine of judicial estoppel is not on some lawyers’ radar screens. That’s regrettable. Not anticipating application of the rule, a person may make a claim that can hurt him or her in the long run. Or, unaware of the rule, a party may fail to assert a potentially successful defense. Or, having only a very general awareness of the rule, an attorney may miss subtleties or forum variations that are the difference between winning and losing.

This article has three parts. Part I describes the doctrine of judicial estoppel, emphasizing its purposes. Part II explores the recent judicial estoppel …

An Islamic Perspective On Domestic Violence, Azizah Y. Al-Hibri

Law Faculty Publications

In this Article, the author addresses the traditional Islamic view of domestic violence. To understand the Islamic perspective on domestic violence, the author will explore the Islamic view of gender relations, especially within the family. This view is rooted in the Qur'an, which is examined in this Article.

Vol. 2, No. 01 (December 2003)

Indiana Law Update

No abstract provided.

Compensation And Revenge, Emily Sherwin

Cornell Law Faculty Publications

No abstract provided.

The 1998 Act And The Resources Link Between Tax Compliance And Tax Simplification, Steve R. Johnson

Scholarly Publications

Tax compliance sometimes is thought of as purely a matter of administration. But there are important connections between substance and procedure.' Both affect compliance. This article explores how simplification of the substantive tax law can improve compliance. The particular emphasis is on how simplification can liberate human and material resources for the IRS without which otherwise well conceived efforts to improve compliance are likely ultimately to fail.

Vol. 25, No. 14 (December 1, 2003)

Indiana Law Annotated

No abstract provided.

Legislating Morality: The Duty To The Tax System Reconsidered, Watson

Scholarly Works

Four years ago, I presented a paper at a symposium on professionalism jointly sponsored by the University of Kansas Law School and the Kansas Bar Association. That paper espoused the view (contrary to what appears to be the popular view among tax scholars) that tax lawyers owe no special duty to the "tax system" other than to abide by the law and the applicable standards of professional conduct. During the four-year interim since my last visit to Kansas, however, we have witnessed the deleterious effect of the IRS Restructuring and Reform Act of 1998 (RRA '98) on IRS enforcement and …

The Law And The Elderly In Singapore: The Law On Income And Maintenance For The Elderly, Locknie Hsu

Research Collection Yong Pung How School Of Law

By 2030, Singapore's elderly will make up a staggering 19% of the population. With such a large proportion of people becoming old, it is timely to pay some attention to the broad spectrum of legal issues surrounding elder. Several sociological and statistical studies have been done on the elderly Singapore, yet relatively little has been written on the law relating to them. Much of the present legislation which directly or indirectly addresses problems of the elderly in Singapore relate to their financial arrangements. Examples of these are provisions relating to withdrawal of Central Provident Fund (CPF) monies and the age …

Constitutional Empiricism: Quasi-Neutral Principles And Constitutional Truths, Timothy Zick

Faculty Publications

The absence of neutrality and objectivity in constitutional decision-making has vexed scholars and courts. In this Article, the author describes and analyzes "constitutional empiricism," a trend instituted by the Rehnquist Court, which is characterized by judicial reliance in constitutional review on empirical and scientific conventions and processes. Courts have generally relied upon traditional sources, such as text and history, to interpret consititutional powers and rights. In its search for neutrality and objectivity, however, the Court has recently turned not only to social science and other data, which are fast becoming common sources of interpretation, but also to the precepts and …

Out Of Office And In The News: Early Projections Of The Clinton Legacy, Lori Cox Han, Matthew J. Krov

Political Science Faculty Articles and Research

During the first year after a president has left office, the tone and topic of news media coverage can influence a legacy greatly. This study examines coverage of Bill Clinton during his first year out of office in the New York Times and on network news shows and compares this coverage to that of Ronald Reagan and George Bush during their first years out of office. We find that Clinton received substantially more news coverage during the first year out of office than did either Reagan or Bush, and that Clinton's coverage in the media was also more critical and …

Decision-Making In Mediation: The New Old Grid And The New New Grid System, Leonard L. Riskin

UF Law Faculty Publications

This Article reviews the author's previous mediator-orientation models and proposes a new system for understanding the range of mediator orientations based on substantive, procedural, and meta-procedural decision-making grids.

Diversity Matters: Race, Gender And Ethnicity In Legal Education., Nancy E. Dowd, Kenneth B. Nunn, Jane E. Pendergast

UF Law Faculty Publications

This Article presents more evidence of the inequality that persists in legal education for students. Based on a survey of University of Florida law students conducted in 2001, this study reaffirms the existence of differential experience and an inegalitarian culture in legal education. However, it also demonstrates the importance of diversity and the recognition by a significant majority of students of the value of race and gender pluralism. These competing findings provide a clear guide to the future direction of legal education.

Summary Of Seres V. Lerner, 120 Nev. Adv. Op. 95, Sally L. Galati

Nevada Supreme Court Summaries

The sister of a manslaughter victim, on her mother’s behalf, brought an action against the felon, who wrote a book regarding the killing of the victim, seeking to recover the felon’s book proceeds under the Nevada “Son of Sam” law. The district court found the applicable Nevada statute to be unconstitutional and dismissed the plaintiff’s action. Plaintiff appealed.

Summary Of Smith V. State, 120 Nev. Adv. Op. 96, Sally L. Galati

Nevada Supreme Court Summaries

Defendant appealed from a judgment of conviction for one count of burglary following a jury verdict. Defendant’s primary contention was that the district court erred in refusing his proffered jury instruction on the lesser crime of trespass.

Enforcing Internationally Recognized Human Rights Violations Under The Alien Tort Claims Act: An Analysis Of The Ninth Circuit’S Decision In Doe V. Unocal, Joshua E. Kastenberg

Faculty Scholarship

This article analyzes Doe II under a multi-tiered rubric. The first tier involves analyzing whether the Ninth Circuit was correct in its jurisdictional interpretation. The second tier studies the extent to which the Ninth Circuit's use of international law expanded previously accepted usage by United States courts. For example, after reading Doe II, a question arises as to whether the Ninth Circuit created a "complete" universal jurisdiction for torts under the ATCA. The final tier, involves analyzing foreseen legal consequences. That is, does Doe II expand causes of action for foreign human rights violations because the decision reduces possible defenses …

Understanding Conflict In A Postmodern World, Scott H. Hughes

Faculty Scholarship

This article looks at new theories about the nature and dynamics of human systems in conflict.

Trust Law, Corporate Law, And Capital Market Efficiency, Robert H. Sitkoff

Law & Economics Working Papers Archive: 2003-2009

In both the publicly-traded corporation and the private donative trust a crucial task is to minimize the agency costs that arise from the separation of risk-bearing and management. But where the law of corporate governance evolved in the shadow of capital-market checks on agency costs, trust governance did not. Thus, even more than that of close corporations, the law and study of private trusts offers an illuminating counterfactual -- a control, as it were -­ for a playful thought experiment about the importance of capital market efficiency to the law and study of public corporations. The animating idea for this …

Larger Issues At Stake In Unnatural Sex Debate, Seow Hon Tan

Research Collection Yong Pung How School Of Law

The recent debate about the criminal prohibition of oral sex provides an occasion for considering larger, related issues. However prevalent the practice of oral sex and however archaic Section 377 of the Penal Code seems to those pushing for its repeal, the arguments offered have tended to take a piecemeal approach and display an ignorance of or disregard for the larger interests at stake.

Vol. 54, No. 7, November 25, 2003, University Of Michigan Law School

Res Gestae

•Professor Points out Problems, Pitfalls of Police Profiling Practices •A Ticket to Ride, Straight to the Big House •Robert Rubin Welcomed at 2003 Dean's Special Lecture •New Student Group Takes Aim at School Policy, Federal Legislation •Treatment of JAG Corps Threatens Academic Freedom, Institutional Identity •Quick, Legal Ways to Earn Extra Holiday Cash •Your Brain on Drugs : How Not to Take Law School Exams •Of Earrings and Other Symbols: An Hour with Professor Sherman Clark •Transnational Law, Base-Jumping and Lederhosen- You Guessed it, Professor Mathias Reimann •Just in Time for Autumn: The Shins Chutes Too Narrow •What's in an …

Vol. 25, No. 13 (November 24, 2003)

Indiana Law Annotated

No abstract provided.

It's Personal But Is It Mine? Toward Property Rights In Personal Information, Vera Bergelson

Rutgers Law School (Newark) Faculty Papers

"It's Personal But Is It Mine? Toward Property Rights in Personal Information" discusses the disturbing erosion of privacy suffered by the American society in recent years due to citizens' loss of control over their personal information. This information, collected and traded by commercial enterprises, receives almost no protection under current law. I argue that, in order to protect privacy, individuals need to secure control over their information by becoming its legal owners. In this article, I confront two fundamental questions that have not been specifically addressed in the privacy literature before: why property is the most appropriate regime for regulating …

Estate Planning Topics, W. Birch Douglass Iii, Dee Ann Remo, Michael L. Layman

William & Mary Annual Tax Conference

No abstract provided.

The Like Kind Exchange: A Current Review, Stefan F. Tucker

William & Mary Annual Tax Conference

No abstract provided.

Using Charitable Contribution Planning Opportunities With Family Business Succession Planning, J. William Gray Jr.

William & Mary Annual Tax Conference

No abstract provided.

Practical Issues When Appraising Privately Held Business, Robert F. Mizell, Craig G. Bell

William & Mary Annual Tax Conference

No abstract provided.

Income, Gift And Estate Tax Smart Ways To Save For College: Section 529 Plans, Esas & More, James W.C. Canup, Diana F. Cantor

William & Mary Annual Tax Conference

No abstract provided.

Recent Developments In Federal Income Taxation, Ira B. Shepard, Mary Ann Cohen

William & Mary Annual Tax Conference

No abstract provided.

International Valuation Guidance Note No. 6

William & Mary Annual Tax Conference

No abstract provided.

Selected Buyer And Seller Issues When Contemplating M&A Transactions In An Uncertain Economy, Thomas R. Frantz

William & Mary Annual Tax Conference

No abstract provided.